Key Benefits:
The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:
I.V.A. TREATMENT. IN THE PRODUCTION OF PELICLES AND GRABATIONS
ARTICLE 1 The production of films, programmes and/or recordings intended to be displayed on open, cable and/or satellite television stations, which have occurred prior to 1 January 1999, shall regulate their contribution in the Tax to the Attached Value .IVA., in accordance with the provisions of this Act. They are included in the present, the activities whose object was to obtain as a final product a film, program and/or recording, without prejudice that the subject who performed the activity has done it for himself, for third parties and/or associated with third parties, has been or has not been entitled to the right, whether the film, program and/or recording has been issued live, live or in deferred, and any has been the support used, tape recording, satellite link. ARTICLE 2 The productions mentioned in the previous article and to date established there are not reached by the Added Value Tax. Article 3 The current administrative or judicial proceedings relating to or relating to impossible acts that occurred in closed fiscal periods up to 31 December 1998, inclusive, promoted by the Federal Public Income Administration or competent agency for interpretation other than this established. In cases where a final judgment has been rendered contrary to the precepted here and the responsible is searched and waived any action and law, including repetition, with costs in the order caused, the Fisco will accept the lack of fiscal interest. ARTICLE 4 Impositive obligations effectively cancelled prior to this Act shall not result in any claim or at the request of the taxpayer to return. ARTICLE 5o Contact the Executive.IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE FIFTH DAYS OF THE OCTOBER OF THE YEAR TWO MIL TRES.
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EDUARDO O. CHANGE. . JOSE L. GIOJA. . Eduardo D. Rollano. . Juan Estrada.
